过去．我们曾对西，发达国家的纳税人排队纳税感到羡慕和惊叹，错误地认为：只有经济高度发达，才能提高公民纳税意识，实现主动申报纳税。而笔者最近亲眼目睹了凉城县国税局征收厅纳税人排队纳税的动人场面。今年以来，该局将纳税申报作为深化征管改革的突破口来抓，自6月1日 past. We once admired and marveled at the taxpayers’ queuing up for tax payment in the western and developed countries. They mistakenly believed that only when the economy is highly developed can we raise the tax awareness of citizens and declare and pay tax voluntarily. The author recently witnessed Liangcheng County IRS levy hall taxpayers queuing taxes moving scenes. Since the beginning of this year, the council has taken the tax declaration as a breakthrough point in deepening the reform of collection and management. Since June 1